United States securities and exchange commission logo December 26, 2023 Claire de Saint Blanquat Vice President, Legal & Corporate Innate Pharma SA 117 avenue de Luminy 13009 Marseille, France Re: Innate Pharma SA Registration Statement on Form F-3 Filed December 20, 2023 File No. 333-276164 Dear Claire de Saint Blanquat: This is to advise you that we have not reviewed and will not review your registration statement. Please refer to Rules 460 and 461 regarding requests for acceleration. We remind you that the company and its management are responsible for the accuracy and adequacy of their disclosures, notwithstanding any review, comments, action or absence of action by the staff. Please contact Jimmy McNamara at 202-551-7349 with any questions. Sincerely, Division of Corporation Finance Office of Life Sciences cc: Linda Hesse